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{"sheet":"Informácie o účtovnej závierke","index":0,"n_rows":14,"n_cols":2,"rows_kept":14,"cut":false,"hidden":false,"merged":[]}
["Informácie o účtovnej závierke:"]
["Názov účtovnej jednotky:","Obec Kalná nad Hronom"]
["IČO:","00307131"]
["DIČ:","2021218683"]
["Mesto:","Kalná nad Hronom"]
["Ulica:","Červenej Armády 170/55"]
["Obdobie:","01/2025 - 12/2025"]
["Typ závierky:","Konsolidovaná riadna"]
["Predložená dňa:","23.06.2026"]
["Zostavená dňa:","19.06.2026"]
["Schválená dňa:",""]
["SA uložená dňa:",""]
["Typ výkazu:","Kons VZaS UJ VS Úč 2-01 - Výkaz ziskov a strát"]
["Tlačová zostava vytvorená:","29.08.2026 17:50:56"]

{"sheet":"Náklady","index":1,"n_rows":68,"n_cols":7,"rows_kept":68,"cut":false,"hidden":false,"merged":[[0,0,1,0],[0,1,1,1],[0,2,1,2],[0,3,0,5],[0,6,1,6]]}
["Číslo účtu alebo skupiny","Náklady","Číslo riadku","2025",null,null,"2024"]
[null,null,null,"Hlavná činnosť","Podnikateľská činnosť","Spolu"]
["a","b","c","1","2","3","4"]
["50","Spotrebované nákupy (r. 002 až r. 005)","1",754312.86,558407.73,1312720.59,1209387.31]
["501","Spotreba materiálu","2",491738.67,432507.98,924246.65,891710.06]
["502","Spotreba energie","3",260941.08,11781.79,272722.87,290729.29]
["503","Spotreba ostatných neskladovateľných dodávok","4",1633.11,0.0,1633.11,1424.93]
["504, 507","Predaný tovar, Predaná nehnuteľnosť","5",0.0,114117.96,114117.96,25523.03]
["51","Služby (r. 007 až r. 010)","6",1249568.53,309714.67,1559283.2,1104387.89]
["511","Opravy a udržiavanie","7",436395.67,17557.21,453952.88,117379.35]
["512","Cestovné","8",11136.47,0.0,11136.47,14003.99]
["513","Náklady na reprezentáciu","9",14907.68,390.68,15298.36,14744.74]
["518","Ostatné služby","10",787128.71,291766.78,1078895.49,958259.81]
["52","Osobné náklady (r. 012 až r. 016)","11",2820700.43,980916.24,3801616.67,3537060.26]
["521","Mzdové náklady","12",1961445.33,696843.76,2658289.09,2488348.62]
["524","Zákonné sociálne poistenie","13",713415.84,232427.04,945842.88,876107.6]
["525","Ostatné sociálne poistenie","14",63781.0,481.68,64262.68,59186.05]
["527","Zákonné sociálne náklady","15",82058.26,38484.98,120543.24,104914.23]
["528","Ostatné sociálne náklady","16",0.0,12678.78,12678.78,8503.76]
["53","Dane a poplatky (r. 018 až r. 020)","17",4428.71,6139.97,10568.68,13659.08]
["531","Daň z motorových vozidiel","18",0.0,0.0,0.0,1971.08]
["532","Daň z nehnuteľnosti","19",0.0,0.0,0.0,0.0]
["538","Ostatné dane a poplatky","20",4428.71,6139.97,10568.68,11688.0]
["54","Ostatné náklady na prevádzkovú činnosť (r. 022 až r. 028)","21",121569.22,5434.76,127003.98,142754.94]
["541","Zostatková cena predaného dlhodobého nehmotného majetku a dlhodobého hmotného majetku","22",0.0,0.0,0.0,45603.0]
["542","Predaný materiál","23",0.0,0.0,0.0,0.0]
["544","Zmluvné pokuty, penále a úroky z omeškania","24",48.55,0.0,48.55,60.88]
["545","Ostatné pokuty, penále a úroky z omeškania","25",9.13,555.86,564.99,255.94]
["546","Odpis pohľadávky","26",0.0,0.0,0.0,0.0]
["548","Ostatné náklady na prevádzkovú činnosť","27",121511.54,4878.9,126390.44,96727.12]
["549","Manká a škody","28",0.0,0.0,0.0,108.0]
["55","Odpisy, rezervy a opravné položky z prevádzkovej činnosti a finančnej činnosti a zúčtovanie časového rozlíšenia (r. 030 + r. 031 + r. 036 + r. 039)","29",1552290.41,30813.07,1583103.48,1437000.01]
["551","Odpisy dlhodobého nehmotného majetku a dlhodobého hmotného majetku","30",1423129.59,30813.07,1453942.66,1422605.61]
["","Rezervy a opravné položky z prevádzkovej činnosti (r. 032 až r. 035)","31",129160.82,0.0,129160.82,14394.4]
["552","Tvorba zákonných rezerv z prevádzkovej činnosti","32",0.0,0.0,0.0,0.0]
["553","Tvorba ostatných rezerv z prevádzkovej činnosti","33",6642.0,0.0,6642.0,6642.0]
["557","Tvorba zákonných opravných položiek z prevádzkovej činnosti","34",58.16,0.0,58.16,0.0]
["558","Tvorba ostatných opravných položiek z prevádzkovej činnosti","35",122460.66,0.0,122460.66,7752.4]
["","Rezervy a opravné položky z finančnej činnosti (r. 037+ r. 038)","36",0.0,0.0,0.0,0.0]
["554","Tvorba rezerv z finančnej činnosti","37",0.0,0.0,0.0,0.0]
["559","Tvorba opravných položiek z finančnej činnosti","38",0.0,0.0,0.0,0.0]
["555","Zúčtovanie komplexných nákladov budúcich období","39",0.0,0.0,0.0,0.0]
["56","Finančné náklady (r. 041 až r. 049)","40",4976.11,6075.31,11051.42,11400.58]
["561","Predané cenné papiere a podiely","41",0.0,0.0,0.0,0.0]
["562","Úroky","42",2305.94,0.0,2305.94,2601.36]
["563","Kurzové straty","43",0.0,0.0,0.0,0.0]
["564","Náklady na precenenie cenných papierov","44",0.0,0.0,0.0,0.0]
["566","Náklady na krátkodobý finančný majetok","45",0.0,0.0,0.0,0.0]
["567","Náklady na derivátové operácie","46",0.0,0.0,0.0,0.0]
["568","Ostatné finančné náklady","47",2670.17,6075.31,8745.48,8799.22]
["569","Manká a škody na finančnom majetku","48",0.0,0.0,0.0,0.0]
["","Podiel konsolidujúcej účtovnej jednotky na výsledku hospodárenia pridružených účtovných jednotiek verejnej správy","49",0.0,0.0,0.0,0.0]
["57","Mimoriadne náklady (r. 051 až r. 054)","50",106.0,0.0,106.0,0.0]
["572","Škody","51",0.0,0.0,0.0,0.0]
["574","Tvorba rezerv","52",0.0,0.0,0.0,0.0]
["578","Ostatné mimoriadne náklady","53",106.0,0.0,106.0,0.0]
["1579","Tvorba opravných položiek","54",0.0,0.0,0.0,0.0]
["58","Náklady na transfery a náklady z odvodu príjmov (r. 056 až r. 064)","55",152481.94,0.0,152481.94,144549.59]
["581","Náklady na transfery zo štátneho rozpočtu do štátnych rozpočtových organizácií a príspevkových organizácií","56",0.0,0.0,0.0,0.0]
["582","Náklady na transfery zo štátneho rozpočtu ostatným subjektom verejnej správy","57",0.0,0.0,0.0,0.0]
["583","Náklady na transfery zo štátneho rozpočtu subjektom mimo verejnej správy","58",0.0,0.0,0.0,0.0]
["584","Náklady na transfery z rozpočtu obce alebo z rozpočtu vyššieho územného celku do rozpočtových organizácií a príspevkových organizácií zriadených obcou alebo vyšším územným celkom","59",0.0,0.0,0.0,0.0]
["585","Náklady na transfery z rozpočtu obce alebo z rozpočtu vyššieho územného celku ostatným subjektom verejnej správy","60",27920.0,0.0,27920.0,16113.76]
["586","Náklady na transfery z rozpočtu obce alebo z rozpočtu vyššieho územného celku subjektom mimo verejnej správy","61",124561.94,0.0,124561.94,128435.83]
["587","Náklady na ostatné transfery","62",0.0,0.0,0.0,0.0]
["588","Náklady z odvodu príjmov","63",0.0,0.0,0.0,0.0]
["589","Náklady z budúceho odvodu príjmov","64",0.0,0.0,0.0,0.0]
["","Účtové skupiny 50 - 58 súčet (r. 001 + r. 006 + r. 011 + r. 017 + r. 021 + r. 029 + r. 040 + r. 050 + r. 055)","65",6660434.21,1897501.75,8557935.96,7600199.66]

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["Číslo účtu alebo skupiny","Výnosy, daň z príjmov a výsledok hospodárenia","Číslo riadku","2025",null,null,"2024"]
[null,null,null,"Hlavná činnosť","Podnikateľská činnosť","Spolu"]
["a","b","c","1","2","3","4"]
["60","Tržby za vlastné výkony a tovar (r. 067 až r. 069)","66",50242.05,814825.06,865067.11,752568.69]
["601","Tržby za vlastné výrobky","67",0.0,329712.51,329712.51,297676.92]
["602","Tržby z predaja služieb","68",50242.05,345636.27,395878.32,359368.34]
["604","Tržby za tovar, Výnosy z nehnuteľnosti na predaj","69",0.0,139476.28,139476.28,95523.43]
["61","Zmena stavu vnútroorganizačných zásob (r. 071 až r. 074)","70",0.0,0.0,0.0,0.0]
["611","Zmena stavu nedokončenej výroby","71",0.0,0.0,0.0,0.0]
["612","Zmena stavu polotovarov","72",0.0,0.0,0.0,0.0]
["613","Zmena stavu výrobkov","73",0.0,0.0,0.0,0.0]
["614","Zmena stavu zvierat","74",0.0,0.0,0.0,0.0]
["62","Aktivácia (r. 076 až r. 079)","75",0.0,466291.55,466291.55,402656.6]
["621","Aktivácia materiálu a tovaru","76",0.0,15482.03,15482.03,40530.0]
["622","Aktivácia vnútroorganizačných služieb","77",0.0,196161.69,196161.69,150030.2]
["623","Aktivácia dlhodobého nehmotného majetku","78",0.0,0.0,0.0,0.0]
["624","Aktivácia dlhodobého hmotného majetku","79",0.0,254647.83,254647.83,212096.4]
["63","Daňové a colné výnosy a výnosy z poplatkov (r. 081 až r. 083)","80",5126903.67,0.0,5126903.67,5270575.32]
["631","Daňové a colné výnosy štátu","81",0.0,0.0,0.0,0.0]
["632","Daňové výnosy samosprávy","82",5026432.11,0.0,5026432.11,5176795.87]
["633","Výnosy z poplatkov","83",100471.56,0.0,100471.56,93779.45]
["64","Ostatné výnosy z prevádzkovej činnosti (r. 085 až r. 090)","84",237090.52,283591.57,520682.09,486095.59]
["641","Tržby z predaja dlhodobého nehmotného majetku a dlhodobého hmotného majetku","85",25221.9,451.22,25673.12,79828.5]
["642","Tržby z predaja materiálu","86",0.0,0.0,0.0,0.0]
["644","Zmluvné pokuty, penále a úroky z omeškania","87",0.0,0.0,0.0,0.0]
["645","Ostatné pokuty, penále a úroky z omeškania","88",2984.0,0.0,2984.0,322.0]
["646","Výnosy z odpísaných pohľadávok","89",0.0,0.0,0.0,0.0]
["648","Ostatné výnosy z prevádzkovej činnosti","90",208884.62,283140.35,492024.97,405945.09]
["65","Zúčtovanie rezerv a opravných položiek z prevádzkovej činnosti a finančnej činnosti a zúčtovanie časového rozlíšenia (r. 092 + r. 097 + r. 100)","91",6642.0,0.0,6642.0,6815.93]
["","Zúčtovanie rezerv a opravných položiek z prevádzkovej činnosti (r. 093 až r. 096)","92",6642.0,0.0,6642.0,6815.93]
["652","Zúčtovanie zákonných rezerv z prevádzkovej činnosti","93",0.0,0.0,0.0,0.0]
["653","Zúčtovanie ostatných rezerv z prevádzkovej činnosti","94",6642.0,0.0,6642.0,6390.0]
["657","Zúčtovanie zákonných opravných položiek z prevádzkovej činnosti","95",0.0,0.0,0.0,0.0]
["658","Zúčtovanie ostatných opravných položiek z prevádzkovej činnosti","96",0.0,0.0,0.0,425.93]
["","Zúčtovanie rezerv a opravných položiek z finančnej činnosti (r. 098 + r. 099)","97",0.0,0.0,0.0,0.0]
["654","Zúčtovanie rezerv z finančnej činnosti","98",0.0,0.0,0.0,0.0]
["659","Zúčtovanie opravných položiek z finančnej činnosti","99",0.0,0.0,0.0,0.0]
["655","Zúčtovanie komplexných nákladov budúcich období","100",0.0,0.0,0.0,0.0]
["66","Finančné výnosy (r. 102 až r. 110)","101",37393.68,0.0,37393.68,115687.0]
["661","Tržby z predaja cenných papierov a podielov","102",0.0,0.0,0.0,0.0]
["662","Úroky","103",37269.25,0.0,37269.25,115453.88]
["663","Kurzové zisky","104",0.0,0.0,0.0,0.0]
["664","Výnosy z precenenia cenných papierov","105",0.0,0.0,0.0,0.0]
["665","Výnosy z dlhodobého finančného majetku","106",0.0,0.0,0.0,0.0]
["666","Výnosy z krátkodobého finančného majetku","107",0.0,0.0,0.0,0.0]
["667","Výnosy z derivátových operácií","108",0.0,0.0,0.0,0.0]
["668","Ostatné finančné výnosy","109",124.43,0.0,124.43,233.12]
["","Podiel konsolidujúcej účtovnej jednotky na výsledku hospodárenia pridružených účtovných jednotiek verejnej správy","110",0.0,0.0,0.0,0.0]
["67","Mimoriadne výnosy (r. 112 až r. 115)","111",0.0,0.0,0.0,0.0]
["672","Náhrady škôd","112",0.0,0.0,0.0,0.0]
["674","Zúčtovanie rezerv","113",0.0,0.0,0.0,0.0]
["678","Ostatné mimoriadne výnosy","114",0.0,0.0,0.0,0.0]
["679","Zúčtovanie opravných položiek","115",0.0,0.0,0.0,0.0]
["68","Výnosy z transferov a rozpočtových príjmov v štátnych rozpočtových organizáciách a príspevkových organizáciách (r. 117 až r. 125)","116",0.0,0.0,0.0,0.0]
["681","Výnosy z bežných transferov zo štátneho rozpočtu","117",0.0,0.0,0.0,0.0]
["682","Výnosy z kapitálových transferov zo štátneho rozpočtu","118",0.0,0.0,0.0,0.0]
["683","Výnosy z bežných transferov od ostatných subjektov verejnej správy","119",0.0,0.0,0.0,0.0]
["684","Výnosy z kapitálových transferov od ostatných subjektov verejnej správy","120",0.0,0.0,0.0,0.0]
["685","Výnosy z bežných transferov od Európskej únie","121",0.0,0.0,0.0,0.0]
["686","Výnosy z kapitálových transferov od Európskej únie","122",0.0,0.0,0.0,0.0]
["687","Výnosy z bežných transferov od ostatných subjektov mimo verejnej správy","123",0.0,0.0,0.0,0.0]
["688","Výnosy z kapitálových transferov od ostatných subjektov mimo verejnej správy","124",0.0,0.0,0.0,0.0]
["689","Výnosy z odvodu rozpočtových príjmov","125",0.0,0.0,0.0,0.0]
["69","Výnosy z transferov a rozpočtových príjmov v obciach, vyšších územných celkoch a v rozpočtových organizáciách a príspevkových organizáciách zriadených obcou alebo vyšším územným celkom (r. 127 až r. 135)","126",1762976.51,0.0,1762976.51,1140328.96]
["691","Výnosy z bežných transferov z rozpočtu obce alebo z rozpočtu vyššieho územného celku v rozpočtových organizáciách a príspevkových organizáciách zriadených obcou alebo vyšším územným celkom","127",0.0,0.0,0.0,0.0]
["692","Výnosy z kapitálových transferov z rozpočtu obce alebo z rozpočtu vyššieho územného celku v rozpočtových organizáciách a príspevkových organizáciách zriadených obcou alebo vyšším územným celkom","128",0.0,0.0,0.0,0.0]
["693","Výnosy samosprávy z bežných transferov zo štátneho rozpočtu a od iných subjektov verejnej správy","129",1641501.09,0.0,1641501.09,1052460.08]
["694","Výnosy samosprávy z kapitálových transferov zo štátneho rozpočtu a od iných subjektov verejnej správy","130",111084.46,0.0,111084.46,69027.4]
["695","Výnosy samosprávy z bežných transferov od Európskej únie","131",0.0,0.0,0.0,0.0]
["696","Výnosy samosprávy z kapitálových transferov od Európskej únie","132",5607.09,0.0,5607.09,5607.12]
["697","Výnosy samosprávy z bežných transferov od ostatných subjektov mimo verejnej správy","133",4194.94,0.0,4194.94,13062.1]
["698","Výnosy samosprávy z kapitálových transferov od ostatných subjektov mimo verejnej správy","134",588.93,0.0,588.93,172.26]
["699","Výnosy samosprávy z odvodu rozpočtových príjmov","135",0.0,0.0,0.0,0.0]
["","Účtová trieda 6 súčet (r. 066 + r. 070 + r. 075 + r. 080 + r. 084 + r. 091 + r. 101 + r. 111 + r. 116 + r. 126)","136",7221248.43,1564708.18,8785956.61,8174728.09]
["","Výsledok hospodárenia pred zdanením (r. 136 mínus r. 065) (+/-)","137",560814.22,-332793.57,228020.65,574528.43]
["591","Splatná daň z príjmov","138",7128.23,17351.84,24480.07,53919.98]
["595","Dodatočne platená daň z príjmov","139",0.0,0.0,0.0,0.0]
["","Výsledok hospodárenia po zdanení r. 137 mínus (r. 138, r. 139) (+/-)","140",553685.99,-350145.41,203540.58,520608.45]
["","z toho: pripadajúci na podiely iných účtovných jednotiek","141",0.0,0.0,0.0,0.0]